Hidden in the Shadow: GASB Statement 33 - GASB Statement 33 provides guidance for recognizing nonexchange revenues on the accrual basis -- The basis required for the governmentwide financial statements. Thus, to apply Statement 34 properly, governments must also apply Statement 33, under which nonexchange revenues are recognized based on legally enforceable claims or fulfillment of eligibility ...
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|Authors:||Johnson, Laurence E. ; Galloway, Wesley A.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 51.2002, 4, p. 40-43
Lowensohn, Suzanne, (2007)
Johnson, Laurence E., (2002)
GASB Statement No 34: The Dawn of a New Governmental Financial Reporting Model - Over a decade in the making, GASB's new financial reporting model for state and local governments will dramatically change current practice. There will be full accounting for once-hidden capital assets like infrastructure, and a new management's discussion and analysis. Traditional fund statements will be preserved ...
Johnson, Laurence E., (1999)
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